My boyfriend recieved a letter in the mail today that he owes state taxes to NY from 1998. I wanted to find out if there is a statue of limitations that keeps them from coming after him 14 years later. He moved from NY in 1998 and has not lived there since. Can you tell me if he has any defense at all?
asked 01 May '12, 13:23
There is no statute of limitations for years for which the person never filed.
If the person filed, but did not pay, then the statute of limitations is a certain number of years after the person filed.
If the person did not file, then the state can come after the person forever (or, at the very least, until the person dies).
answered 23 Jun '12, 21:00